Your friend being a non-quilter probably has no clue as to the time and money involved in making a quilt. Once you determine what your price will be (plus letting her choose & pay for materials) you can go from there. If she isn't interested in paying that much maybe she would want to learn how to make her own quilt for her Mom? - and you'd bring another quilter into the world :)

I made a quilt for a friend for her Mom and did it because she was a friend. She selected for and paid for the fabric which wasn't too much because the top was made from her Dad's shirts.

I agree, she definitively has to come with you to a quiltshop and buy the fabrics etc.
If she won't, 35 $ is an insult.

i am not sure about doing it. i may suggest to her about her doing it i would not mind helping her and showing her how to put one together but she has never sewed anything and she does not have a machine so i would have to let her use mine. if she insists on me doing it i think i will just tell her that it will be 35.00 after she purchases everything to put it together and it will only be a one time thing next time it will cost more the only reason i am doing it this time is because she is my friend if she does get mad which i hate the fact of that , but, that might happen she will just have to get over it Thanks fellow quilters for your oppinions